I agree, but Dwayne Jarrett kind of did something similar during the Rose Bowl and it didn't get called. He caught a pass, got tackled, and, while on the ground, handed the ball to the defensive back as if to say, "Here, you obviously can't get this ball without me giving it to you." I thought it was a real dick of a move and wished he would have got called for it.
Also, notably, he kind of taunted a UM player earlier in the same game during his touchdown catch. As he was running into the end zone, he turned back and pointed at the pursuing defensive back. (And the back, who ended up hitting him late as he was in the end zone, ended up getting the personal foul called on him.)